Nebraska Tax Equalization & Review Commission

A Constitutional body created to provide a simpler, less expensive avenue of appeal for property owners to challenge the assessment of property in Nebraska.

2019 Exhibit List

The information contained on this site is provided as a public service. The following information is obtained from the Commission's exhibit list for the 2019 Statewide Equalization Proceedings. The list is updated as frequently as possible, but there is a lag between receipt of an exhibit by the Commission and its display here.

Many of the electronic copies of the exhibits are provided to the Commission by the parties offering them. The Commission cannot guarantee that these electronic documents match the Commission's official exhibit copy. In the case of a difference between the electronic copy and the Commission's official exhibit copy, the official exhibit copy is controlling. If there is not a link to an exhibit copy, the document is not available in electronic format. Please contact the Commission at 402-471-2842, to obtain a copy of exhibits listed below that are not available in electronic format.

PTA = Exhibit offered or prepared by the Property Tax Administrator and the Nebraska Department of Revenue Property Assessment Division.
CO. = Exhibit offered or prepared by the County.
Taxpayer = Exhibit offered by an interested taxpayer.
Offrd. = The Exhibit was offered as an exhibit at the hearing.
Recd. = The Exhibit was received as an exhibit and became part of the record of the proceedings.
Denied = The Exhibit was not received and did not become a part of the record of the proceedings.
Withdrawn = The party who offered the exhibit withdrew the exhibits and it did not become a part of the record of the proceedings.

# Description of Exhibit PTA County Taxpayer Int. Party Offrd Recd Denied Withdrawn
1 Reports & Opinions of PTA
Adams.pdf
✓       ✓ ✓    
2 Reports & Opinions of PTA
Antelope.pdf
✓       ✓ ✓    
3 Reports & Opinions of PTA
Arthur.pdf
✓       ✓ ✓    
4 Reports & Opinions of PTA
Banner.pdf
✓       ✓ ✓    
5 Reports & Opinions of PTA
Blaine.pdf
✓       ✓ ✓    
6 Reports & Opinions of PTA
Boone.pdf
✓       ✓ ✓    
7 Reports & Opinions of PTA
Box Butte.pdf
✓       ✓ ✓    
8 Reports & Opinions of PTA
Boyd.pdf
✓       ✓ ✓    
9 Reports & Opinions of PTA
Brown.pdf
✓       ✓ ✓    
10 Reports & Opinions of PTA
Buffalo.pdf
✓       ✓ ✓    
11 Reports & Opinions of PTA
Burt.pdf
✓       ✓ ✓    
12 Reports & Opinions of PTA
Butler.pdf
✓       ✓ ✓    
13 Reports & Opinions of PTA
Cass.pdf
✓       ✓ ✓    
14 Reports & Opinions of PTA
Cedar.pdf
✓       ✓ ✓    
15 Reports & Opinions of PTA
Chase.pdf
✓       ✓ ✓    
16 Reports & Opinions of PTA
Cherry.pdf
✓       ✓ ✓    
17 Reports & Opinions of PTA
Cheyenne.pdf
✓       ✓ ✓    
18 Reports & Opinions of PTA
Clay.pdf
✓       ✓ ✓    
19 Reports & Opinions of PTA
Colfax.pdf
✓       ✓ ✓    
20 Reports & Opinions of PTA
Cuming.pdf
✓       ✓ ✓    
21 Reports & Opinions of PTA
Custer.pdf
✓       ✓ ✓    
22 Reports & Opinions of PTA
Dakota.pdf
✓       ✓ ✓    
23 Reports & Opinions of PTA
Dawes.pdf
✓       ✓ ✓    
24 Reports & Opinions of PTA
Dawson.pdf
✓       ✓ ✓    
25 Reports & Opinions of PTA
Deuel.pdf
✓       ✓ ✓    
26 Reports & Opinions of PTA
Dixon.pdf
✓       ✓ ✓    
27 Reports & Opinions of PTA
Dodge.pdf
✓       ✓ ✓    
28 Reports & Opinions of PTA
Douglas.pdf
✓       ✓ ✓    
29 Reports & Opinions of PTA
Dundy.pdf
✓       ✓ ✓    
30 Reports & Opinions of PTA
Fillmore.pdf
✓       ✓ ✓    
31 Reports & Opinions of PTA
Franklin.pdf
✓       ✓ ✓    
32 Reports & Opinions of PTA
Frontier.pdf
✓       ✓ ✓    
33 Reports & Opinions of PTA
Furnas.pdf
✓       ✓ ✓    
34 Reports & Opinions of PTA
Gage.pdf
✓       ✓ ✓    
35 Reports & Opinions of PTA
Garden.pdf
✓       ✓ ✓    
36 Reports & Opinions of PTA
Garfield.pdf
✓       ✓ ✓    
37 Reports & Opinions of PTA
Gosper.pdf
✓       ✓ ✓    
38 Reports & Opinions of PTA
Grant.pdf
✓       ✓ ✓    
39 Reports & Opinions of PTA
Greeley.pdf
✓       ✓ ✓    
40 Reports & Opinions of PTA
Hall.pdf
✓       ✓ ✓    
41 Reports & Opinions of PTA
Hamilton.pdf
✓       ✓ ✓    
42 Reports & Opinions of PTA
Harlan.pdf
✓       ✓ ✓    
43 Reports & Opinions of PTA
Hayes.pdf
✓       ✓ ✓    
44 Reports & Opinions of PTA
Hitchcock.pdf
✓       ✓ ✓    
45 Reports & Opinions of PTA
Holt.pdf
✓       ✓ ✓    
46 Reports & Opinions of PTA
Hooker.pdf
✓       ✓ ✓    
47 Reports & Opinions of PTA
Howard.pdf
✓       ✓ ✓    
48 Reports & Opinions of PTA
Jefferson.pdf
✓       ✓ ✓    
49 Reports & Opinions of PTA
Johnson.pdf
✓       ✓ ✓    
50 Reports & Opinions of PTA
Kearney.pdf
✓       ✓ ✓    
51 Reports & Opinions of PTA
Keith.pdf
✓       ✓ ✓    
52 Reports & Opinions of PTA
Keya Paha.pdf
✓       ✓ ✓    
53 Reports & Opinions of PTA
Kimball.pdf
✓       ✓ ✓    
54 Reports & Opinions of PTA
Knox.pdf
✓       ✓ ✓    
55 Reports & Opinions of PTA
Lancaster.pdf
✓       ✓ ✓    
56 Reports & Opinions of PTA
Lincoln.pdf
✓       ✓ ✓    
57 Reports & Opinions of PTA
Logan.pdf
✓       ✓ ✓    
58 Reports & Opinions of PTA
Loup.pdf
✓       ✓ ✓    
59 Reports & Opinions of PTA
Madison.pdf
✓       ✓ ✓    
60 Reports & Opinions of PTA
McPherson.pdf
✓       ✓ ✓    
61 Reports & Opinions of PTA
Merrick.pdf
✓       ✓ ✓    
62 Reports & Opinions of PTA
Morrill.pdf
✓       ✓ ✓    
63 Reports & Opinions of PTA
Nance.pdf
✓       ✓ ✓    
64 Reports & Opinions of PTA
Nemaha.pdf
✓       ✓ ✓    
65 Reports & Opinions of PTA
Nuckolls.pdf
✓       ✓ ✓    
66 Reports & Opinions of PTA
Otoe.pdf
✓       ✓ ✓    
67 Reports & Opinions of PTA
Pawnee.pdf
✓       ✓ ✓    
68 Reports & Opinions of PTA
Perkins.pdf
✓       ✓ ✓    
69 Reports & Opinions of PTA
Phelps.pdf
✓       ✓ ✓    
70 Reports & Opinions of PTA
Pierce.pdf
✓       ✓ ✓    
71 Reports & Opinions of PTA
Platte.pdf
✓       ✓ ✓    
72 Reports & Opinions of PTA
Polk.pdf
✓       ✓ ✓    
73 Reports & Opinions of PTA
Red Willow.pdf
✓       ✓ ✓    
74 Reports & Opinions of PTA
Richardson.pdf
✓       ✓ ✓    
75 Reports & Opinions of PTA
Rock.pdf
✓       ✓ ✓    
76 Reports & Opinions of PTA
Saline.pdf
✓       ✓ ✓    
77 Reports & Opinions of PTA
Sarpy.pdf
✓       ✓ ✓    
78 Reports & Opinions of PTA
Saunders.pdf
✓       ✓ ✓    
79 Reports & Opinions of PTA
Scotts Bluff.pdf
✓       ✓ ✓    
80 Reports & Opinions of PTA
Seward.pdf
✓       ✓ ✓    
81 Reports & Opinions of PTA
Sheridan.pdf
✓       ✓ ✓    
82 Reports & Opinions of PTA
Sherman.pdf
✓       ✓ ✓    
83 Reports & Opinions of PTA
Sioux.pdf
✓       ✓ ✓    
84 Reports & Opinions of PTA
Stanton.pdf
✓       ✓ ✓    
85 Reports & Opinions of PTA
Thayer.pdf
✓       ✓ ✓    
86 Reports & Opinions of PTA
Thomas.pdf
✓       ✓ ✓    
87 Reports & Opinions of PTA
Thurston.pdf
✓       ✓ ✓    
88 Reports & Opinions of PTA
Valley.pdf
✓       ✓ ✓    
89 Reports & Opinions of PTA
Washington.pdf
✓       ✓ ✓    
90 Reports & Opinions of PTA
Wayne.pdf
✓       ✓ ✓    
91 Reports & Opinions of PTA
Webster.pdf
✓       ✓ ✓    
92 Reports & Opinions of PTA
Wheeler.pdf
✓       ✓ ✓    
93 Reports & Opinions of PTA
York.pdf
✓       ✓ ✓    
94 2019 Reports and Opinions (General Information) ✓       ✓ ✓    
95 Omaha World Herald Proof of Publication                           ✓ ✓    
96 Lincoln Journal Star Proof of Publication         ✓ ✓    
97 Standard on Ratio Studies         ✓ ✓    
98 AGJD AG Review ✓       ✓ ✓    
99 Review of Sales Ratio Study 0804 ✓       ✓ ✓    
100 Policy 502 ✓       ✓ ✓  
101 Agricultural Land Analysis Procedure ✓       ✓ ✓    
102 Curriculum Vitae - Ruth A. Sorensen ✓       ✓ ✓    
103 Sales File Practice Manual ✓       ✓ ✓    
104 County Assessor Software Providers ✓       ✓ ✓    
105 PAD SV Methodology ✓       ✓ ✓    
106 What If Cherry Ag ✓       ✓ ✓    
107 What If Cherry Comm ✓       ✓ ✓    
108 What If Dodge Comm ✓       ✓ ✓    
109 What If Gage Res VG 11 ✓       ✓ ✓    
110 What If Grant Res ✓       ✓ ✓    
111 What If Johnson Res VG 2 ✓       ✓ ✓    
112 Lancaster Comm Subs OC 412 ✓       ✓ ✓    
113 What If Otoe Comm VG 2 ✓       ✓ ✓    
114 What If Pierce Comm All&353 ✓       ✓ ✓    
115 Saline Comm VG6 Substat ✓       ✓ ✓    
116 Saunders East West VGs ✓       ✓ ✓    
117 Scottsbluff VG 83 Substat ✓       ✓ ✓    
118 What If Sioux A2 and A1 ✓       ✓ ✓    
119 What If Thayer Ag MkA 1 ✓       ✓ ✓    
120 What If Washington Ag ✓       ✓ ✓    
121 What If Merrick Comm ✓       ✓ ✓    
122 What If Holt Ag Mkt 4001 80%MLU ✓       ✓ ✓    
123 Sales - Gage Res VG 11 ✓       ✓ ✓    
124 Sales - Loup Res ✓       ✓ ✓    
125 What If Hamilton Res VG8 ✓       ✓ ✓    
126 What If Valley VG5 ✓       ✓ ✓    
127 What If Hamilton Res V8+8.5 ✓       ✓ ✓    
128 Property Valued by the State ✓       ✓ ✓    
129 Equalization Rate Centrally Assessed                
130 Sandhills Grass Spreadsheet ✓       ✓ ✓    
131 Cherry Meadows Map ✓       ✓ ✓    
132 Addl Sandhills 95% MLU Grass Sales Ctys w 90% Grass ✓       ✓ ✓    
133 Johnson Res VG2 Stats ✓       ✓ ✓    
134 Thayer County Borrowed Sales ✓       ✓ ✓    
135 Washington County Comparison ✓       ✓ ✓    
136 Washington Ag 2 sales ✓       ✓ ✓    
137 Hamilton County Exhibit.pdf   ✓     ✓ ✓    
138 What If Hamilton Res Totals         ✓ ✓    
139 Certification Audits for Dodge and Hamilton Counties ✓       ✓      
140 Comp 1 - Holt County   ✓     ✓      
141 2019 Ag Values - Holt County   ✓     ✓      
142 Attachment - Holt County   ✓     ✓      
143 Holt Waste What If - County   ✓     ✓      
144 Holt Waste What If - PTA   ✓     ✓      
145 List of Properties in Cheyenne County with Gravel Pits   ✓            
146 Property Record Cards for Listed Properties   ✓            
147 Value-Acre Summary for Gravel Pits in Nearby Counties   ✓            
                   

 

*Exhibits marked by an asterisk are not available electronically due to size. These exhibits are available for inspection by the public at the Commission's office.